n May 1, 2020, Sage Inc. entered into a contract to deliver one of its specialty mowers to Kickapoo Landscaping Co. The contract requires Kickapoo to pay the contract price of $965 in advance on May 15, 2020. Kickapoo pays Sage on May 15, 2020, and Sage delivers the mower (with cost of $636) on May 31, 2020. (a) Prepare the journal entry on May 1, 2020, for Sage. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
May 1, 2020	enter an account title to record the transaction on May 1, 2017	enter a debit amount	enter a credit amount
	enter an account title to record the transaction on May 1, 2017	enter a debit amount	enter a credit amount

(b) Prepare the journal entry on May 15, 2020, for Sage. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
May 15, 2020	enter an account title to record the transaction on May 15, 2017	enter a debit amount	enter a credit amount
	enter an account title to record the transaction on May 15, 2017	enter a debit amount	enter a credit amount

(c) Prepare the journal entry on May 31, 2020, for Sage. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
May 31, 2020	enter an account title to record sales on May 31, 2017	enter a debit amount	enter a credit amount